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United States securities and exchange commission logo
May 3, 2021
Todd Nelson
President and Chief Executive Officer
Codex DNA, Inc.
9535 Waples Street, Suite 100
San Diego, CA 92121
Re: Codex DNA, Inc.
Amendment No. 1 to
Draft Registration Statement on Form S-1
Submitted April 23,
2021
CIK No. 0001850079
Dear Mr. Nelson:
We have reviewed your amended draft registration statement and
have the following
comment. Please respond to this letter by providing the requested
information and either
submitting an amended draft registration statement or publicly filing
your registration statement
on EDGAR. If you do not believe our comment applies to your facts and
circumstances or do
not believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to this
comment and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amendment to DRS filed April 23, 2021
Results of Operations, page 70
1. We note your response
to comment 14. Please disclose the royalty term under the
agreement between the
company and New England Biolabs.
You may contact Al Pavot at 202-551-3738 or Julie Sherman at
202-551-3640 if you
have questions regarding comments on the financial statements and
related matters. Please
contact Tom Kluck at 202-551-3233 or Celeste Murphy at 202-551-3257 with
any other
questions.
Sincerely,
Division of Corporation Finance
Todd Nelson
Codex DNA, Inc.
May 3, 2021
FirstName
Page 2 LastNameTodd Nelson
Comapany NameCodex DNA, Inc.
Office of Life Sciences
May 3, 2021 Page 2
cc: Philip Oettinger
FirstName LastName